9911796707
TMI Blog2022 (4) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... g the classification of disputed goods from CTH 8421 to CTH 3921 - HELD THAT:- The appellant has specifically stated that no show-cause notice was issued and no personal hearing was granted by the original authority in support of change in the classification of the goods. Since the requirement of sub-section (5) of Section 17 ibid has not been strictly complied with inasmuch as no opportunity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR, MEMBER (TECHNICAL) Shri Bharat Raichandani, Advocate for the Appellant Shri Manoj Kumar, AC, Authorized Representative for the Respondent ORDER PER: S.K. MOHANTY This appeal is directed against the impugned order dated 24.11.2020 passed by the learned Commissioner of Customs (Appeals), Mumbai-III upholding the change in the classification of the disputed goods eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant is required to pay the differential duty as confirmed in the order dated 26.03.2019. Thus, he submitted that there is no infirmity in the impugned order passed by the learned Commissioner (Appeals). 4. Heard both sides and examined the case records, including the written synopsis filed by the learned Advocate Shri Bharat Raichandani. 5. On perusal of the written synopsis and records, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion order by complying with the principles of natural justice. Needless to say that opportunity of hearing should granted to the appellant before deciding the matter afresh. It is made clear that the submissions, if any, to be made by the appellant should be considered by the original authority for arriving at a decision regarding the proper and correct classification of the goods. Learned Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
